EXHIBIT 10.20

                                 PROMISSORY NOTE

$130,000.00                                             Columbia, South Carolina
                                                                JANUARY 31, 2003

      FOR VALUE RECEIVED, the undersigned INTEGRATED BUSINESS SYSTEMS AND
SERVICES, INC. (hereinafter "Maker"), promises to pay to PINEBELT, LLC
(hereinafter "Note Holder"), or order, at 1601 Shop Road, Ste. A, Columbia,
South Carolina 29201 or at such other place as Note Holder hereof may designate
in writing, the principal sum of ONE HUNDRED THIRTY THOUSAND AND 00/100
($130,000.00) DOLLARS, together with simple interest on the unpaid principal
balance at the rate of ten (10%) percent fixed per annum from the date hereof
until the entire principal balance of this Note is paid in full. Monthly
payments of principal and interest based on a ten (10) year amortization shall
be made payable to Note Holder hereof, commencing on the 1st day of February,
2003, and on the first day of each month thereafter, except that the final
payment of principal and interest, if not sooner paid, shall be due and payable
on January 1, 2013.

      Maker shall have the right of prepayment in whole or in part at any time
without penalty.

      If Note holder has not received the full amount of any monthly payment due
hereunder by the end of the tenth (10th) calendar day after the date it is due,
Maker shall be required to pay a late charge to Note Holder. The amount of the
charge shall be five percent (5%) of the monthly payment. Maker will pay this
charge promptly but only once on each late payment.

      In the event of non-payment as specified herein, Note Holder may, at its
option and without notice to Maker, declare the entire then-outstanding
principal balance and all accrued and unpaid interest on this Note immediately
due and payable. Failure to exercise this option shall not constitute a waiver
of the right to exercise the same in the event of any subsequent default. In the
event of default or non-payment of this Note, and if it is placed in the hands
of an attorney for collection, Maker hereby agrees to pay all reasonable costs
and expenses of collection, including, but not limited to, reasonable attorney's
fees. Presentment, notice of dishonor, and protest are hereby waived.

      IN WITNESS WHEREOF, Maker has caused this Note to be executed on the date
first above written.

      MAKER:                             INTEGRATED BUSINESS SYSTEMS AND
                                         SERVICES, INC.

                                         By: /s/ George E. Mendenhall
                                             -------------------------------
                                         Its: Chief Executive Officer